D.C. Mun. Regs. tit. 9, r. 9-141

Current through Register 71, No. 45, November 7, 2024

Rule 9-141 - EMPLOYEE WITHHOLDING EXEMPTIONS

141.1

Each withholding exemption shall equal seven hundred fifty dollars ($ 750).

141.2

An employee shall be entitled to the following number of withholding exemptions (except as limited by § 141.3):

(a) One (1) withholding exemption for the employee;

(b) One (1) additional withholding exemption if the employee is the head of household, as defined in the Act;

(c) One (1) additional withholding exemption for each dependent, as defined in the Act;

(d) If the employee is married and lives with the spouse, the one (1) withholding exemption to which the spouse is entitled, or would be entitled if the spouse were an employee, under § 141.2(a);

(e) One (1) additional withholding exemption if the employee or the employee's spouse will have attained the age of sixty-five (65) before the close of the employee's taxable year; or two (2) additional withholding exemptions if both the employee and spouse will have attained the age of sixty-five (65) before the close of the employee's taxable year and the employee claims both these exemptions;

(f) One (1) additional withholding exemption if the employee or the employee's spouse is blind at the close of the employee's taxable year; or two (2) additional withholding exemptions if both the employee and spouse are blind at the close of the employee's taxable year and the employee claims both exemptions; and

(g) Employees may claim additional exemptions in accordance with the provisions of § 8(e)(8) of Title 12 of the Act if estimated itemized deductions for the taxable year exceed the zero bracket amount to which the employee is entitled.

141.3

The additional exemptions allowed under paragraphs (d), (e), and (f) of § 141.2 shall be allowed only if the employee's spouse does not have in effect a withholding exemption certificate claiming the same withholding exemptions.

141.4

For the purposes of this chapter, an individual is blind only if his or her central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than twenty degrees (20º).

141.5

Employers shall be required to allow withholding exemptions to each employee on the basis of a withholding exemption certificate signed by the employee.

141.6

If an employee fails to furnish a certificate, the employer shall withhold the tax as if the employee had claimed no withholding exemptions.

141.7

The employer shall not be required to determine whether the employee had claimed the correct number of exemptions; however, if there is reason to believe that the employee has claimed an excessive number of exemptions, the Department of Finance and Revenue shall be so advised.

D.C. Mun. Regs. tit. 9, r. 9-141

Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR § 310.21; as amended by Commissioners' Order 60-85 effective January 14, 1960, 6 DCR 197 (January 25, 1960); by the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4383 (February 17, 1976); and by Final Rulemaking published at 30 DCR 1255, 1257 (March 18, 1983)